煤电一体化项目财务评价方法研究

发布时间：2018-01-10 02:01

本文关键词：煤电一体化项目财务评价方法研究　出处：《西安科技大学》2013年硕士论文　论文类型：学位论文

【摘要】：在目前的煤、电产业管理政策框架内，国家从优化能源格局的高度和煤电运协调的角度，对煤电一体化给予了高度重视。随着众多煤电一体化项目的成功实施，将有更多的、形式更加广泛的煤电一体化项目发展起来，然而煤电一体化项目至今还没有比较完整统一的财务评价指标体系和评价方法，同时，众多的研究方法和理论层出不穷、各具特色，究竟采用什么样的方法来构建煤电一体化项目的财务评价体系，，是值得探讨的问题。本文提出了新增“财务指标比”这一煤电一体化项目财务评价的新评价指标，探讨建立了由盈利能力、效益比率、偿债能力、指标比四个方面构成的煤电一体化投资项目财务评价指标体系。使用层次分析法与熵权法相结合的组合权重赋权方法确定指标体系的权重，并在计算过程中应用了MATLAB数学计算软件，编写了熵值法MATLAB计算程序，使计算过程快捷准确。应用模糊物元方法可最终确定煤电一体化建设项目的财务水平，分析该项目财务评价的效果，为煤电一体化建设项目财务评价提供理论参考和方法借鉴。应用建立的指标体系与评价方法对彬长煤电一体化项目财务水平进行了评价研究，得出了彬长煤电一体化项目整体财务水平为“良”，验证了财务评价指标体系与评价模型是合理的。
[Abstract]:Within the framework of the current coal and electricity industry management policy, the state attaches great importance to the integration of coal and electricity from the perspective of optimizing the energy pattern and the coordination of coal and electricity transportation. With the successful implementation of many coal-power integration projects. There will be more and more forms of coal-power integration projects developed, but the coal-power integration project has not yet a relatively complete and unified financial evaluation index system and evaluation methods, at the same time. Many research methods and theories emerge in endlessly, each has its own characteristics. What kind of method should be adopted to construct the financial evaluation system of coal-power integration project, which is worth discussing. This paper puts forward the new financial index ratio, which is a new evaluation index of coal-power integration project, and discusses the establishment of profitability, benefit ratio and solvency. The index ratio of the four aspects of the coal-power integrated investment project financial evaluation index system, using AHP and entropy weight method combined with the combined weight weighting method to determine the weight of the index system. In the course of calculation, the software of MATLAB is applied, and the MATLAB calculation program of entropy method is written. The fuzzy matter-element method can be used to determine the financial level of the integrated coal-power construction project and analyze the effect of the financial evaluation of the project. It provides theoretical reference and method reference for the financial evaluation of coal-power integrated construction project. The financial level of Binchang coal-power integration project is evaluated and studied by using the established index system and evaluation method. It is concluded that the overall financial level of Binchang coal and electricity integration project is "good", which verifies that the financial evaluation index system and evaluation model are reasonable.
【学位授予单位】：西安科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.21;F426.61;F406.72

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